The B.S. Report was an ESPN podcast, that occasionally touched on mature subjects, hosted by Bill Simmons. It featured interviews with athletes, sports commentators, pop-culture experts and friends of Simmons. The B.S. Report had no fixed publication schedule, however there were generally 2 or 3 episodes posted per week.[1] As of 2009, 'The B.S. Report' was ESPN's most-downloaded podcast, with over 10 million downloads through June.[2]

Occasionally, Simmons had significant guests from the sports world, such as NBA Commissioner David Stern,[3] or NBA Players Association head Billy Hunter.[4]

The B.S. Report opens with a theme song written and performed by Ronald Jenkees[6][7] and a voice-over announcement that the podcast "is a free-flowing conversation that occasionally touches on mature subjects." Simmons rarely performs a monologue, but instead holds a conversation with one or more guests for the entire episode.

Most B.S. Report episodes are based on discussions of sports, but occasionally Simmons will have entertainers or pop-culture observers on to talk about entertainment issues of the day, such as Saturday Night Live,[8] reality television, movies and music.